Full VAT deduction – car park for customers

In the individual interpretation issued on 14 April 2021 of number 0111-KDIB31.4012.109.2021.1.KO the Director of the National Fiscal Information agreed with a taxpayer as regards holding the right to the full VAT deduction from an invoice documenting the rental of a parking space if the space is also used by company’s customers.

In the request for interpretation the Requesting Party indicated that the parking space was not allocated to any specific company vehicle used also for purposes not related to the business activity. The parking space is also used by office customers with appointments arranged in the company building. According to the Requesting Party, the Company holds the right to the full VAT deduction from the invoice for the rental of the parking space. 

The Director of the National Fiscal Information agreed with the taxpayer indicating the fact that the right to deduct VAT is relevant if the expense is connected with taxed activity. However, this connection may be both direct and indirect. If the parking space is not allocated to any specific vehicle and is used also by Company’s customers with appointments arranged in the company office, then the taxpayer holds the right to the full VAT deduction from the invoice for the rental of the parking space.